MELOSPORT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MELOSPORT
Largest movements
- Cash +€42,276
up €42,276 (+33.1%), from €127,666 to €169,942
mainly Net result for the year (+€35,296) and Depreciation (+€32,194)
- Tangible fixed assets -€30,739
down €30,739 (-15.7%), from €195,843 to €165,104
- Receivables within one year +€20,902
up €20,902 (+73.9%), from €28,272 to €49,175
of which Other amounts receivable: +€18,269
- Stocks and contracts -€15,613
down €15,613 (-2.9%), from €540,151 to €524,538
- Reserves +€35,296
up €35,296 (+11.4%), from €310,038 to €345,334
of which Distributable reserves: +€35,296
- Debts after one year -€32,314
down €32,314 (-13.8%), from €234,775 to €202,461
- Tax, wage and social debts +€27,614
up €27,614 (+41.6%), from €66,364 to €93,978
of which Remuneration and social security: +€14,841
- Trade debts +€27,389
up €27,389 (+25.7%), from €106,719 to €134,107
- Current portion of long-term debt -€24,034
down €24,034 (-42.7%), from €56,349 to €32,314
- Staff costs +€11,968
up €11,968 (+13.2%), from €90,932 to €102,900
- Gross operating margin +€8,229
up €8,229 (+4.2%), from €195,069 to €203,298
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €893,796 | €910,621 | +€16,826 | +1.9% |
| Fixed assets | 21/28 | €197,706 | €166,967 | -€30,739 | -15.5% |
| Tangible fixed assets | 22/27 | €195,843 | €165,104 | -€30,739 | -15.7% |
| Land and buildings | 22 | €119,334 | €111,717 | -€7,617 | -6.4% |
| Plant, machinery and equipment | 23 | €32,171 | €20,981 | -€11,189 | -34.8% |
| Furniture and vehicles | 24 | €42,381 | €30,849 | -€11,533 | -27.2% |
| Other tangible fixed assets | 26 | €1,956 | €1,556 | -€400 | -20.4% |
| Financial fixed assets | 28 | €1,863 | €1,863 | = | 0.0% |
| Current assets | 29/58 | €696,090 | €743,654 | +€47,565 | +6.8% |
| Stocks and contracts in progress | 3 | €540,151 | €524,538 | -€15,613 | -2.9% |
| Stocks | 30/36 | €540,151 | €524,538 | -€15,613 | -2.9% |
| Amounts receivable within one year | 40/41 | €28,272 | €49,175 | +€20,902 | +73.9% |
| Trade receivables | 40 | €28,272 | €30,905 | +€2,633 | +9.3% |
| Other amounts receivable | 41 | €0 | €18,269 | +€18,269 | |
| Cash at bank and in hand | 54/58 | €127,666 | €169,942 | +€42,276 | +33.1% |
| Total equity and liabilities | 10/49 | €893,796 | €910,621 | +€16,826 | +1.9% |
| Equity | 10/15 | €372,038 | €407,334 | +€35,296 | +9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €310,038 | €345,334 | +€35,296 | +11.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €303,838 | €339,134 | +€35,296 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €521,758 | €503,287 | -€18,471 | -3.5% |
| Amounts payable after more than one year | 17 | €234,775 | €202,461 | -€32,314 | -13.8% |
| Financial debts | 170/4 | €234,775 | €202,461 | -€32,314 | -13.8% |
| Amounts payable within one year | 42/48 | €286,983 | €300,826 | +€13,844 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €56,349 | €32,314 | -€24,034 | -42.7% |
| Financial debts | 43 | €20,060 | €19,203 | -€857 | -4.3% |
| Credit institutions | 430/8 | €20,060 | €19,203 | -€857 | -4.3% |
| Trade debts | 44 | €106,719 | €134,107 | +€27,389 | +25.7% |
| Suppliers | 440/4 | €106,719 | €134,107 | +€27,389 | +25.7% |
| Taxes, remuneration and social security | 45 | €66,364 | €93,978 | +€27,614 | +41.6% |
| Taxes | 450/3 | €52,022 | €64,795 | +€12,773 | +24.6% |
| Remuneration and social security | 454/9 | €14,343 | €29,184 | +€14,841 | +103% |
| Other amounts payable | 47/48 | €37,491 | €21,223 | -€16,268 | -43.4% |
| Remuneration, social security and pensions | 62 | €90,932 | €102,900 | +€11,968 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,117 | €32,194 | -€923 | -2.8% |
| Other operating charges | 640/8 | €1,021 | €1,274 | +€253 | +24.8% |
| Gross operating margin | 9900 | €195,069 | €203,298 | +€8,229 | +4.2% |
| Operating profit (loss) | 9901 | €69,999 | €66,930 | -€3,069 | -4.4% |
| Financial income | 75/76B | €3,802 | €3,266 | -€536 | -14.1% |
| Recurring financial income | 75 | €3,802 | €3,266 | -€536 | -14.1% |
| Financial charges | 65/66B | €15,343 | €15,604 | +€262 | +1.7% |
| Recurring financial charges | 65 | €15,343 | €15,604 | +€262 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €58,458 | €54,592 | -€3,867 | -6.6% |
| Income taxes | 67/77 | €20,266 | €19,296 | -€970 | -4.8% |
| Profit (loss) for the period | 9904 | €38,193 | €35,296 | -€2,896 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,193 | €35,296 | -€2,896 | -7.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.